Dans les récits de voyages des années 1800, la région de la mer Baltique est présentée commeun espace de découverte diversifié – c’est en quelque sorte un patchwork multicolore deconstructions imagologiques. Pourtant, la conception d’une région de la mer Baltique étaitdéjà fondée à l’époque de la «Sattelzeit» sur le besoin de pouvoir situer les riverains de la merBaltique comme une unité culturelle, quelque part dans le grand Nord. Dans l’imaginationdes voyageurs en 1800, la région de la mer Baltique est en fait déjà cet espace d’interactionset d’imbrications qui constitue la base évidente des approches modernes de la recherche.Bien sûr, il y avait les divers royaumes, provinces ou villes qui jouèrent un rôle pour lesvoyageurs. Cela ne signifie pourtant pas qu’il soit impossible de retrouver dans les récits devoyages certains points communs, manifestés sous forme d’un caractère «nordique»supérieur de ces riverains. C’est pourquoi ce caractère «nordique» est sans cesse exprimédans les récits de voyages à partir de divers niveaux de perception – dans la description de lanature, de la mer, du climat, mais aussi dans les perceptions des villes et les rencontresculturelles. Par conséquent, la littérature de voyage indique une tendance qui est égalementimportant pour la recherche historique actuelle: une évaluation de la région de la merBaltique comme un macro-région unique, qui accepte aussi les différences dans leursdifférents pays et régions. / This Franco-German analysis examines the Baltic Sea region as a center for cultural exchangebased on German and French travel reports from 1750 to 1815 in a comparative perspective.The objective is to examine the countries around the Baltic Sea as places of encounter fortravelers and to raise the awareness of historical travel research and research of culturalexchange for the subject ‘space’. This approach scrutinizes several forms of German andFrench imaginations of nature, sea shore and different forms of urbanity, but also theperception and reception of identities and alterities, the consolidation and the departure ofstereotypes as well as the possibilities and limits of cultural transfer processes by travelling.Furthermore, this approach allows to gain a deeper understanding of the progress of complexphenomena such as, ‘percipience', 'contemplation' and 'delineating' of foreign cultures in aperiod which was marked by a radical change in socio-political and cultural thinking.

Made available in DSpace on 2015-04-22T22:18:24Z (GMT). No. of bitstreams: 1 Nasthya Cristina Garcia Pereira.pdf: 759782 bytes, checksum: 9404a9589096adf68e054e603ecb0c22 (MD5) Previous issue date: 2008-10-23 / From a representative point of view, this thesis seeks to demonstrate the understanding of nature by the governors of the state of Amazonas between the years of 1852 and 1889. Concomitant to this purpose, the view on the social milieu of these representatives of the monarchic power has also been taken into consideration in this discourse. Throughout the almost four decade existence of the province, the general view on nature in this region has been maintained. Nevertheless a new connection is perceived regarding the postures of decrees on the natural environment during the last two decades, presenting themselves as more pragmatic actions for the organization of this environment. Primarily through reports from governors of the Amazon province, the natural and human characteristics of the region are analyzed with the additional intention of outlining the difficulties of implementing the nation s civilization project. This project involved the recognition, as part of the national territory as well as the regional survey, of the people living in secluded areas of the country. Nature played an essential role in the definition of nationality as it contained the most valuable assets of the Brazilian empire, which was seeking to establish itself as a civilized nation that had the knowledge and was essentially able to cultivate the rich uncivilized lands. In the face of the of the civilization project that involved the natural environment as well as the inhabitants of the country, the Amazon governors, defending and representing the same project, explained in their reports the difficult task of its realization. The region has been described as a deserted and backward place; in the reports its still uncultivated nature and its idle and wandering population appear as a problematic reality still subject to transformation. Therefore by proclaiming a dull social state they presented plans and ways of civilizing nature and native tribes and clearly believed Amazon region represented a great promise for the future / Esta Dissertação procurou examinar e interpretar, valendo-se especialmente da noção de representação, as visões de natureza e de meio social que os presidentes da Província do Amazonas, entre os anos de 1852 e 1889, deixaram expressas em seus relatórios de governo. No decorrer de quase quatro décadas de existência da província, a visão geral de natureza deste segmento foi tenazmente mantida; contudo, percebe-se um novo enlace a respeito das atitudes de ordenação do meio natural nas duas últimas décadas, apresentando-se como ações mais pragmáticas para a organização desse ambiente. Por meio, primordialmente, do exame dos relatórios dos presidentes da Província do Amazonas, a particularidade natural e humana da região foi analisada com a intenção complementar de evidenciar as problemáticas para a execução do projeto civilizador defendido pelo Império. Projeto que envolvia a afirmação e o reconhecimento do território nacional junto de um levantamento dos grupos humanos de lugares recônditos do país. Nesse processo, a natureza representou um elemento essencial para a questão da nacionalidade, pois encerrava a maior riqueza e o maior patrimônio do Império brasileiro, que desejava se elevar como nação civilizada com o conhecimento e, especialmente, com o cultivo das ricas terras ainda incultas. Diante do projeto civilizador que envolvia a natureza e os habitantes do país, os presidentes do Amazonas, defensores e representantes desse projeto, explicitaram nos relatórios a difícil tarefa para sua realização. A Província era representada como um lugar deserto e atrasado; a natureza ainda inculta e a população ociosa e errante transparecem nos relatos como elementos de uma realidade problemática, todavia passível de transformação. Embora descrevessem um estado social desanimador, não deixaram de apresentar os planos e os meios para civilizar a natureza e os grupos humanos, e claramente acreditaram que o Amazonas representava uma grande promessa para o futuro

Este trabalho relaciona elementos das áreas de Computação e Saúde para comporem a elaboração de uma metodologia para avaliação de usabilidade de sistemas de transcrição automática de laudos na área de Radiologia. Inicialmente, é apresentado um estudo realizado sobre a área de Interface do Usuário Baseada em Voz que identifica requisitos para os sistemas que trabalham com comunicação mediada por voz assim como as iniciativas no sentido de se criar uma metodologia para sua avaliação. Em seguida é realizado um estudo dos sistemas de transcrição automática de laudos, no qual os principais requisitos são caracterizados e classificados. Os dois estudos acima citados foram integrados para a elaboração de uma metodologia para a avaliação de Sistemas de Transcrição Automática de Laudos em Radiologia. A metodologia foi, então, validada previamente através de inspeções e testes de usabilidade realizados fora do ambiente hospitalar, através do uso de um sistema de transcrição automática de laudos em Radiologia. Posteriormente, a metodologia foi também aplicada a um hospital da cidade de São Paulo. Como resultado principal foi proposto um guia bastante detalhado para se avaliar os Sistemas de Transcrição Automática de Laudos em Radiologia, cada vez mais presentes em hospitais e clínicas no país, além dos relatos das experiências obtidas com a aplicação desta metodologia em um caso real. / This work combines knowledge from Computer Science and Health Science in order to propose an evaluation methodology for Automatic Transcription System of Radiology Reports. At first a study regarding a Voice User Interface is presented, this interface identifies the requirements for Spoken Language Dialogue Systems and it can also be used as a tool for an evaluation methodology. Following, a study of automatic transcription systems is presented; in this study the main requirements are listed and classified. Both studies were integrated to allow a new methodology to evaluate an Automatic Transcription System in Radiology. This methodology was previously validated through some inspections and usability tests outside the hospital environment and afterword the methodology was used in a hospital in São Paulo city. As a main result it was proposed a very detailed guide for evaluating the Automatic Transcription Systems Reports in Radiology, increasingly found in hospitals and clinics in this country, apart from reports on experiences gained in applying this methodology in a real case.

Submitted by admin tede (tede@pucgoias.edu.br) on 2018-04-24T14:36:01Z No. of bitstreams: 1 Vinicius Novais Gonçalves de Andrade.pdf: 2691872 bytes, checksum: 4a4aa37df4d3391d5dae8ffe25627546 (MD5) / Made available in DSpace on 2018-04-24T14:36:01Z (GMT). No. of bitstreams: 1 Vinicius Novais Gonçalves de Andrade.pdf: 2691872 bytes, checksum: 4a4aa37df4d3391d5dae8ffe25627546 (MD5) Previous issue date: 2017-12-15 / The effects of violence against transgender people (specially transvestites and transsexuals) are nothing but pernicious. When the gender factor is analyzed with reference to other social markers, such as race and ethnicity, sexuality and social class, inequalities are accentuated in the form of hierarchies of power and subjection/oppression. This research seeks its theoretical and epistemological foundations in the studies of gender and sexuality based on the references of social constructionism, queer studies, feminisms and intersectionality, finding in Social Psychology, from a critical and political point of view, its voice, one of dispute with some (de)naturalizing, (de)essentializing and (non)universalizing discourses in Psychology. This is an investigation designed with empirical and documentary contours (both quantitatively and qualitatively), with the objective of analyzing transphobia in Brazil based on crime reports and how they are dealt with in the criminal justice system, as well as of the relations between knowledge-powerssubjectivities in the production / maintenance of transphobic violence. This paper considers the crime reports and complaints against the LGBT community received by “Disque Direitos Humanos”, a hotline intended to deal with the report of crimes against human rights, in 2014. It focuses on the monitoring of the reports as well as of a criminal case. The methodologies adopted consisted of two: Thematic Analysis and Discourse Analysis as well as (other) practices inspired by the work of Michel Foucault. The results of the research allowed us to problematize the structure and functioning of the hotline “Disque Direitos Humanos”, showing its difficulties and failures, especially regarding the destination and monitoring of the crime reports. The results suggested that, because transgender people break with the supposed linearity of the sex, gender and sexual orientation sequence, they are compulsorily sent to the margins of society; exposed (more often than not) to the dangers of the night and prostitution just as to various forms of violence, occupying, hierarchically, places of subordination and subjection. Exerted and clearly expressed transphobia is considered here as the effect of discourses and other (social) practices, such as the forbiddance of transgender people to come and go as freely as they want due to territorial dispute; the fact of not being considered human beings for a whole day, only being allowed to come out during the night; the suffering of psychological/symbolic violence through insults, curses, humiliations, threats to life and / or silences; institutional violence (both physical and sexual) and finally, in many cases, murders. The effects of multiple intersectional violence in the daily lives of transgender people are considered, then, devastating. Brazil offers many examples of such violence, since it is the country where transvestites, transsexuals and other subjects with "dissident" gender identities or not binary, are killed the most frequently. When so many demand the end of the existence of a non-cisgender, non-heterosexual, non-white body and it remains alive, such act of survival must be regarded as a political attitude of resistance. Consequently, it is vital to (re) think about changes, discursive (re)significations in Psychology and in everyday social practices, considering no longer the impossibility of transgender people leading a full life, but their possibilities of existence as legitimate and human bodies. / São nefastos os efeitos das violências cometidas contra pessoas trans (travestis e transexuais). Quando intersseccionado gênero com outros marcadores sociais, como raça e etnia, sexualidade e classe social, mostram-se acentuadas as desigualdades, hierarquias de poder e de sujeição/opressão. Esta pesquisa buscou subsídios teórico-epistemológicos nos estudos de gênero e sexualidade a partir dos referenciais do construcionismo social, estudos queer, dos feminismos e da interseccionalidade, encontrando na Psicologia Social, por um viés crítico e político, o seu lugar de fala, de disputa por discursos (des)naturalizantes, (des)essencializantes e (des)universalizantes na Psicologia. Esta é uma investigação desenhada com contornos empíricos (quantitativa e qualitativamente) e documental, que teve como objetivo a análise da transfobia brasileira a partir de denúncias e de seus fluxos no sistema de justiça; das relações entre saberes-poderes-subjetividades na produção/manutenção da violência transfóbica. Buscou-se, assim, analisar as denúncias recebidas pelo Disque Direitos Humanos, módulo LGBT, no ano de 2014, relatórios de monitoramento do mesmo serviço e um processo criminal. Os focos metodológicos adotados consistiram em dois: Análise Temática e Análises de Discurso e (outras) práticas com ‘inspiração’ em Michel Foucault. Os resultados da pesquisa permitiram problematizar a estrutura e funcionamento do Disque Direitos Humanos mostrando suas dificuldades e falhas, principalmente no que tange ao encaminhamento e monitoramento das denúncias. Os resultados sugeriram que, por romperem com a suposta linearidade da sequência sexo, gênero e orientação sexual, pessoas trans são direcionadas compulsoriamente à margem da sociedade; expostas (muitas vezes) à noite e à prostituição e a diversas modalidades de violência ocupando, hierarquicamente, lugares de subordinação e assujeitamento. Analisou-se a transfobia operada e manifesta como efeito de discursos e (outras) práticas sociais, como a impossibilidade de ir-e-vir dxs trans, por questões de territorialidade; de não serem consideradxs seres humanos por todo um dia; pela violência psicológica/simbólica por via de insultos, termos de baixo calão, humilhações, ameaças à vida e/ou silêncios; violência institucional; física; sexual e, em muitos casos, os assassinatos. Considera-se, portanto, que são graves os efeitos de múltiplas violências interseccionais presentes no cotidiano de pessoas trans, sendo o Brasil um exemplo desse processo, país em que mais se mata travestis, transexuais e outros sujeitos com identidades de gênero “dissidentes” ou não binárias. Quando um coletivo de vozes brada pelo fim da existência de um corpo não cisgênero, não heterossexual e não branco e esse permanece vivo, devemos considerar este ato de sobrevivência como uma atitude política e de resistência. Nesse sentido, deve-se (re)pensar mudanças, (re)significações discursivas na Psicologia e nas práticas sociais cotidianas, considerando não mais a impossibilidade de vida das pessoas trans mas, sim, nas suas possibilidades de existência como um corpo legítimo e humano.

Introdução: Na fase pré-comercialização, os ensaios clínicos randomizados (ECRs) constituem-se em ferramenta primordial no acúmulo de informação sobre a segurança de um medicamento. Recomendações têm sido publicadas no sentido de que a informação sobre eventos adversos seja adequadamente descrita nesses estudos. Na fase pós-comercialização, vigilância ativa e passiva complementam-se e relatos de caso de reações adversas a medicamentos (RAMs) publicados em revistas médicas deveriam contribuir no processo de geração de sinal, alertando o meio científico e auxiliando na adoção de medidas pelas agências regulatórias de medicamentos. Seu impacto, no entanto, é incerto, seja na geração de estudos confirmatórios ou incorporação das RAMs em fontes de informação sobre medicamentos utilizadas na prática médica. Objetivo: avaliar, em revistas de alto impacto da área médica: 1) a adoção das recomendações da versão do CONSORT “Better Reporting of Harms in Randomized Trials: An Extension of the CONSORT Statement” e das recomendações propostas por outros autores em ECRs envolvendo medicamentos publicados em 2009; 2) o impacto de relatos de caso de RAMs novas publicados em 1998, através da geração de estudos controlados confirmatórios e inclusão na base de dados MICROMEDEX e no British National Formulary (BNF). Metodologia: Através de buscas no Medline, foram selecionados todos os ECRs envolvendo medicamentos publicados em 2009 nas revistas British Medical Journal, The Journal of The American Medical Association, The Lancet e The New England Journal of Medicine e os relatos de caso publicados em 1998 nas revistas Annals of Internal Medicine, Archives of Internal Medicine, The Journal of the American Medical Association e New England Journal of Medicine. Baseando-se nas recomendações propostas por Ioannidis e Lau e na versão ampliada do CONSORT, as informações sobre eventos adversos foram extraídas dos ECRs. O impacto dos relatos de caso foi avaliado através da geração de estudos controlados confirmatórios publicados em revistas indexadas no Medline e/ou EMBASE e da incorporação da informação na base de dados MICROMEDEX e no BNF. Resultados: Dos 122 ECRs analisados, 32,8% objetivaram avaliar desfechos de segurança do medicamento em questão (posicionando-se a este respeito na introdução), 72,1% mencionaram riscos no título ou resumo; 10,7% esclareceram como a informação sobre riscos foi coletada; 46,7% apresentaram as frequências dos eventos adversos, separando-os por tipo e braço do estudo e especificando se algum tipo de evento adverso não ocorreu; e 18,0% apresentaram discussão balanceada sobre riscos e benefícios. Dos 32 relatos de caso de RAMs novas avaliados, verificou-se a inclusão da RAM em questão no MICROMEDEX em 16 (50%) relatos de caso e, no BNF, em 10 (32,1%). Observou-se geração de estudos controlados confirmatórios para 4 (12,5%) relatos. Conclusões: Informações importantes sobre eventos adversos permanecem insuficientemente atendidas em ECRs. Relatos de caso publicados em revistas médicas desempenham papel importante no processo de geração de sinal, impactando relativamente na geração de estudos confirmatórios e em fontes de informação da prática médica. / Introduction: In pre-commercialization phase, randomized clinical trials (RCTs) represent an essential tool for obtaining information on drug safety. Recommendations have been published so that the information about adverse events is properly described in these studies. In the pre-commercialization phase, active and passive vigilance complement one another, and case reports of adverse reactions to drugs (ADRs) published in medical journals should contribute for the process of sign generation, making the scientific world alert and supporting the adoption of measures by the regulatory drug agencies. Its impact, nonetheless, remains uncertain, both regarding the generation of confirmation studies and the ADR acceptance in the drug information sources used in the medical practice. This study aims at assessing, in highly-impacting medical journals: the compliance with the recommendations from the CONSORT version ‘Better Reporting of Harms in Randomized Trials: An Extension of the CONSORT Statement’ , as well as with the ones proposed by other authors in RCTs involving drugs, published in 2009; the impact of new ADR case reports published in 1998, through carrying out controlled confirmation studies and including them in the MICROMEDEX databank and in the British National Formulary (BNF). Methodology: Through Medline search, all the RCTs involving drugs published in 2009 in the journals British Medical Journal, The Journal of The American Medical Association, The Lancet and The New England Journal of Medicine were chosen. The same was done for the case reports published in 1998 in the Annals of Internal Medicine, Archives of Internal Medicine, The Journal of the American Medical Association and New England Journal of Medicine. Based on the recommendations proposed by Ioannidis and Lau and in the CONSORT comprehensive version, the information on adverse events was extracted from the RCTs. The impact of the case reports was assessed through carrying out controlled confirmation studies published in journals indexed in the Medline and/or EMBASE and the inclusion of this information in the MICROMEDEX databank and the BNF. Outcomes: Among the 122 RCTs analyzed, 72.1% mentioned risks in the title or abstract; 10.7% explained how information on risks had been collected; 46.7% presented adverse event frequency, sorting them by kind and study ramification, and also specifying whether some kind of adverse event had not occurred; and 18.0% presented a balanced discussion on risks and benefits. Among the 32 new ADR case reports analyzed, it was verified that these ADRs were included in the MICROMEDEX in 16 (50%) of the case reports, and in the BNF in 10 (32.1%). It was observed that controlled confirmation studies were designed for 4 (12.5%) of these studies. Conclusions: Relevant information on adverse events remains insufficient in RCTs. Case reports published in medical journals play an important part in the sign generating process, and they also relatively impact the carrying out of confirmation studies and the information sources of the medical practice.

Background: Vestibular function (specifically, horizontal semicircular canal function) can be assessed across a broad frequency range using several different techniques. The head impulse test is a qualitative test of horizontal semicircular canal function that can be completed at bedside. Recently, a new instrument (video head impulse test [vHIT]) has been developed to provide an objective assessment to the clinical test. Questions persist regarding how this test may be used in the overall vestibular test battery. Purpose: The purpose of this case report is to describe vestibular test results (vHIT, rotational testing, vestibular evoked myogenic potentials, and balance and gait performance) in an individual with a 100% unilateral caloric weakness who was asymptomatic for dizziness, vertigo or imbalance. Data Collection and/or Analysis: Comprehensive assessment was completed to evaluate vestibular function. Caloric irrigations, rotary chair testing, vHIT, and vestibular evoked myogenic potentials were completed. Results: A 100% left-sided unilateral caloric weakness was observed in an asymptomatic individual. vHIT produced normal gain with covert saccades. Conclusions: This case demonstrates the clinical usefulness of vHIT as a diagnostic tool and indicator of vestibular compensation and functional status.

As recentes discussões a respeito da relevância das informações apresentadas no relatório do auditor independente e do valor e credibilidade da profissão de auditoria culminaram em propostas de alteração no relatório do auditor, em uma das mais relevantes mudanças recentes para o ramo, passando de um formato padronizado para uma tentativa de individualização, caracterizada pela obrigatoriedade de comunicação dos Principais Assuntos de Auditoria (PAAs). As Normas Brasileiras de Contabilidade que regem o tema foram implementadas para períodos findos em ou após 31 de dezembro de 2016. Com o objetivo de analisar o processo de implementação dessas novas regras e verificar o nível de qualidade observado nos novos relatórios, foi desenvolvido um indicador (o Índice de Qualidade do Novo Relatório do Auditor Independente - IQNRA), considerando requisitos normativos e expectativas dos usuários das informações financeiras. Essa métrica foi aplicada para uma amostra de 189 empresas de capital aberto, em seus dois primeiros relatórios anuais emitidos. Os resultados observados demonstram um bom nível médio de qualidade e, em um processo de adaptação e aprendizado, melhorias do primeiro para o segundo ano de publicação do relatório em seu novo formato. Destaca-se, em linhas gerais, que ainda há melhorias a serem feitas, tanto em itens normativos (forma e conteúdo de apresentação), como em tópicos de divulgação voluntária, requeridos e apontados pelos participantes de mercado como desejáveis (informações sobre materialidade e escopo de auditoria, possíveis valores e impactos financeiros para cada tema relevante reportado, e comparativo das alterações nos principais assuntos relevantes para a auditoria a cada ano). Nota-se, ainda, que as maiores empresas de auditoria tendem a apresentar maior nível de qualidade nos reportes; enquanto o setor econômico a que pertencem as companhias auditadas parece não influenciar o nível de qualidade ou quantidade de assuntos reportados como relevantes (PAAs). Como primeiro trabalho de análise qualitativa do Novo Relatório do Auditor Independente no Brasil, este estudo pode trazer foco ao tema, iniciar discussões e motivar estudos adicionais, mostrando novas direções a seguir na contabilidade e auditoria; além de trazer evidências empíricas sobre a experiência até então observada aos diferentes participantes do mercado, contribuindo e dando insumos quanto aos pontos positivos e possíveis caminhos para a melhoria e evolução. Os resultados foram encorajadores em seu início, porém, talvez ainda seja cedo para se falar em consequências e implicações na literatura e mercado, dada a incipiência do tema. Entende-se que ainda é necessário mais tempo e experiência para uma maior absorção e consequente impacto sobre o comportamento dos produtores e usuários das informações financeiras, bem como desenvolvimento de novas pesquisas, oferecendo mais informações e conclusões sobre os efeitos e consequências da implantação do novo reporte e atendimento aos objetivos traçados pelos órgãos reguladores, de oferecimento de informações mais relevantes aos usuários e reforço do valor e importância da auditoria. / The recent discussions on the relevance of the information presented in the independent auditor\'s report and on the value and credibility of the audit profession have culminated in proposed changes in the auditor\'s report, in one of the most relevant recent changes to the industry, from a standardized format for an attempt of individualization, characterized by the obligation of communication of the Key Audit Matters (KAMs). The Brazilian Accounting Standards governing the theme were implemented for periods ending on or after December 31, 2016. In order to analyze the process of implementing these new rules and verify the level of quality observed in the new reports, an indicator was developed (the New Independent Auditor\'s Report Quality Index - IQNRA), considering the regulatory requirements and expectations of users of financial information. This metric was applied to a sample of 189 publicly held companies in their first two annual reports. The observed results demonstrate a good average level of quality and, in a process of adaptation and learning, improvements from the first to the second year of publication of the report in its new format. It should be noted, in general terms, that there are still improvements to be made, in normative items (form and content of presentation) and in topics of voluntary disclosure, required and pointed out by market participants as desirable (information on materiality and audit scope, possible values and financial impacts for each relevant subject reported, and comparative changes in the main issues relevant to the audit each year). It is also noted that the largest auditing companies tend to present a higher level of quality in the reports; while the economic sector to which the audited companies belong does not appear to influence the level of quality or quantity of subjects reported as relevant (PAAs). As the first qualitative analysis of the New Independent Auditor\'s Report in Brazil, this study can bring focus to the topic, start discussions and motivate additional studies, showing new directions to follow in accounting and auditing; in addition to providing empirical evidence on the experience previously observed to the different market participants, contributing and giving input on the positive points and possible ways for improvement and evolution. The results were encouraging at the outset, but perhaps it is too early to talk about consequences and implications in the literature and market, given the incipience of the subject. More time and experience are needed for a greater absorption and consequent impact on the behavior of producers and users of financial information, as well as the development of new research, offering more information and conclusions on the effects and consequences of the implantation of the new reporting and meeting the objectives set by regulatory bodies, offering more relevant information to users and reinforcing the value and importance of the audit.

Bakgrund: Den kommunala redovisningslagen ställer krav på att kommuner ska lämna upplysningar om väsentliga personalförhållanden i sina årsredovisningar. Lagen definierar dock inte vad som är väsentliga personalförhållanden. Istället är det upp till kommunerna att tolka och förhålla sig till kravet samt för sektorn som grupp att sätta praxis för vad som anses vara väsentliga personalförhållanden. Eftersom den kommunala sektorn är en personalintensiv bransch är personalen en av kommunens viktigaste resurser. Följaktligen medför personalintensiteten utmaningar kopplade till kompetensförsörjning samt personalfrågor, för att kunna möta dessa måste sektorn arbeta aktivt för att ses som en attraktiv arbetsgivare. Eftersom personalen är en viktig resurs för kommunerna är det inte konstigt att att lagen ställer krav på kommunerna att redovisa väsentliga personalförhållanden. Syfte: Studiens syfte är att förklara variationen i kommunernas årsredovisningar rörande upplysningar om väsentliga personalförhållanden. Med variationen avses variationen i mängd av innehåll och omfattning av upplysningar. Metod: Studien utgår från en deduktiv ansats och grundas på ett eklektiskt angreppssätt där teorierna positiv redovisningsteori samt institutionella teorin används som kompletterande teorier för att förklara studiens empiriska fenomen. En kvantitativ metod och tvärsnittsdesign har tillämpats då studiens syfte är att förklara ett fenomen vid en specifik tidpunkt. Studiens empiriska data utgörs av sekundärdata. Slutsats: De faktorer som påverkar kommunernas redovisning av väsentliga personalförhållanden är storlek, sjukfrånvaro, revisionsbyrå och samverkan. Slutsatser kan även dras att flera faktorer som testats i studien inte kan förklara variationen i kommunernas upplysningar om väsentliga personalförhållanden. Således finner studien endast svaga bevis för att kommunerna redovisar för att verka legitima eller för att undgå ytterligare regleringar. Inte heller press från intressenter, baserat på de valda faktorerna, visar sig ha någon betydande påverkan på kommunernas redovisningsval. / Background: The Municipal Accounting Act stipulates that municipalities in Sweden must provide information on significant personnel conditions in their annual reports. However, the Act does not define what significant personnel conditions are. Instead, it is up to the municipalities to interpret and relate to the requirement and for the sector as a group to set practice for what is considered to be significant personnel conditions. As the municipal sector is a personnel-intensive industry, the staff is one of the municipality's most important resources. Consequently, the personnel intensity poses challenges related to the supply of skills and personnel issues, in order to be able to meet these, the sector must work actively to be seen as an attractive employer. Since the staff is an important resource, it is no wonder that the law requires the municipalities to report significant personnel conditions. Purpose: The purpose of the study is to explain the variation in the municipalities' annual reports concerning disclosures on significant personnel conditions. The variation refers to the variation in the amount of content and extent of information. Method: The study is based on a deductive approach and is founded on an eclectic approach where the theories, positive accounting theory as well as institutional theory, are used as complementary theories to explain the empirical phenomenon of the study. A quantitative method and a cross-sectional design has been applied since the aim of the study is to explain a phenomenon at a specific time. The empirical data consists of archival data. Conclusion: The factors that affect the municipalities reporting of significant personnel conditions are size, absence due to sickness, auditing firm and collaboration. Conclusions can also be drawn that several factors tested in the study cannot explain the variation in the municipalities information on significant personnel conditions. Thus, the study finds only weak evidence that the municipalities report to appear legitimate or to avoid further regulations. No pressure from stakeholders, based on the chosen factors, also proves to have any significant impact on the municipalities' accounting choices.

<p>Bakgrund: Styrelseskandaler som orsakat oroligheter i affärsvärlden har skapat ett behov av ett tydligt regelverk för bolagsstyrning, den skulle förstärka svenska noterade bolags och svenska börsplatsers konkurrenskraft på den internationella kapitalmarknaden. Den svenska koden för bolagsstyrning har kommit att bli en viktig del av regelsystemet på den svenska kapitalmarknaden. Den kräver att svenska börsnoterade bolag skall presentera bolagsstyrningsrapporter. Rapporternas kvalité är viktig för intressenterna som använder sig av bolagsstyrningsinformation.</p><p>Syfte: Syftet med uppsatsen är att analysera utvecklingen av tillämpningen av den svenska koden för bolagsstyrningen. Författarna vill undersöka rapporternas kvalité och se hur den har förändrats mellan åren. Författarna vill vidare utreda om informationen som presenteras i bolagsstyrningsrapporter har blivit mer användbar för intressenterna som nyttjar den.</p><p>Teori: Den teoretiska referensramen utgår ifrån Corporate Governance, agent-teorin, den svenska koden för bolagsstyrning och värderingskriterier som används för att bedöma bolagsstyrningsrapporternas kvalité.</p><p>Metod: Författarna använder sig av den kvantitativa metoden där 36 bolagsstyrningsrapporter jämförs mellan åren 2005 och 2006. Rapporterna granskas med hjälp av de tre värderingskriterierna. Resultatet presenteras i löpande text, tabeller och diagram.</p><p>Analys: Resultatet av granskade rapporter visar att de flesta bolag har utformat sin bolagsstyrningsrapportering enligt Kodens föreskrifter. De analyserade bolagen har generellt förbättrat sina bolagsstyrningsrapporter. Detta påvisar bolagsledningens vilja att ge en ärlig bild av bolaget och skapa en transparens gentemot aktieägare och övriga intressenter. Författarna tror att det leder till ökat förtroende mellan bolaget och deras intressenter.</p> / <p>Background: Board scandals that caused disturbances in the business world created a need for a clear regulation system for corporate governance. This system was created to reinforce Swedish-listed companies and their ability to compete on the international capital market. The Swedish Code for Corporate Governance is an important part of the regulation system on the Swedish capital market. It prescribes that Swedish-listed companies should present reports of corporate governance. The quality of the reports is important for stakeholders who use this information.</p><p>Purpose: The purpose of this essay is to analyse the development of the companies’ applications of the Swedish Code for Corporate Governance. The writers want to examine the quality of the reports and observe how it has changed over the years. Furthermore, the writers want to investigate if the information which is presented in the reports of corporate governance has become more applicable for stakeholders who use it.</p><p>Theory: The theoretical frame of reference is corporate governance, agent theory, the Swedish Code for Corporate Governance, and valuation standards, which are used to evaluate the quality of the reports for corporate governance.</p><p>Method: The writers use the quantitative scientific method to evaluate 36 reports of corporate governance between the years 2005 and 2006. The reports are studied on the basis of the three valuation standards. The results are presented in the text, and in tables and diagrams.</p><p>Analysis: The results of the studied reports show that most of the companies have shaped their reports of corporate governance according to the regulations of the Swedish Code for Corporate Governance. The analysed companies have generally improved their reports of corporate governance. This shows the willingness of the boards to give an honest image of the corporations in order to create a transparency towards shareholders and stakeholders. The writers believe that this will lead to a higher level of trust between the corporations and their stakeholders.</p>

Objective: The study will identify where conflicts between SMEs and the Annual ReportsAct exists to find out if there is a need for adaptation of Swedish accounting to achieveinternational comparability. Method: A descriptive method was used to make the regulations in IFRS for SMEs and ÅRLequivalent and to observe the differences between the regulations a comparative method wasused. After this the conflicts could be sorted out with the help of the former so called “IASinvestigation”.The conflicts and differences then were categorized into the approach theyrelated to, with Frame of reference: The frame for the study is recognition and valuation for collecting andanalysing the data. The approaches are presented for the balance sheet and income statementapproaches as they form the basis for analysis. Annual Reports Act, the EG-directives and theK3-projects are described as they have a central role in the background to the study andfurther understanding of the data. “IAS- utredningen” is described in order to distinguishconflicts from differences that do not entail conflicts. Finally, the harmonization process ispresented for its central role in the study. Data: Data in the study reflect areas in which the differences in the regulations are reflected. Results: The study has concluded that there are several differences between the regulations,both in recognition and valuation. In general most differences in valuation have resulted inconflicts that have been linked to either the balance sheet approach or the income statementapproach. As for recognition, half of the differences consisted of those that led to conflictsand the other half that not has led to such conflicts. The connection to the approaches has notbeen clear in these areas even if they could be seen. SMEs have shown a clear move towardsthe balance sheet approach, primarily for valuation. In this case conflicts need to be addressedat a higher level. On the contrary Annual Reports Act is advocating the income approach to alarger extent for the same conflicts. The regulations will not be able to operate with oneanother without adjustments. The K3-project will be the place for these adjustments. / Syfte: Studien ska identifiera vilka konflikterna mellan IFRS for SMEs ochÅrsredovisningslagen är för att ta reda på om en anpassning behövs av svensk redovisning föratt uppnå internationell jämförbarhet. Metod: En deskriptiv metod har använts för att göra regelverken IFRS for SMEs och ÅRLjämbördiga för jämförelse i den komparativa metoden. Jämförelserna har observeratskillnader mellan regelverken. Varefter konflikter har sorterats ur med hjälp av den tidigareIAS- utredningen. Konflikterna och skillnaderna har därefter relaterats till hänförlig ansats föratt lyfta upp harmoniseringsbehoven på den nivå där de behöver åtgärdas. Referensram: I referensramen har erkännande och värdering förklarats för att kunnaanvändas som ramar för datainsamlandet och för analysen. Ansatserna återges och specifiktför balansräknings- och resultaträkningsansatserna då dessa ligger till grund för analysen.Även ÅRL, EG-direktiven och K3-projekten beskrivs då dessa har en central roll förbakgrunden till studien och den fortsatta förståelsen. IAS- utredningen beskrivs för att kunnasärskilja konflikter från skillnader som ej medför konflikter. Slutligen ingår en redogörelse förharmoniseringsprocessen. Data: Studiens data ger uttryck för de områden där det föreligger skillnader i regelverkensamt de faktiska skillnaderna. Resultat: Studien har kommit fram till att det föreligger ett flertal skillnader regelverkenemellan, både inom erkännande och värdering. I princip har alla skillnader inom värderinginneburit konflikter som kunnat kopplas till antingen balansräknings- ellerresultaträkningsansatsen. Inom erkännande har hälften av skillnaderna utgjorts av sådana sommedfört konflikter och den andra halvan sådana som inte medfört konflikter. Kopplingen tillansatserna har inte varit lika tydliga på dessa områden även om de kunnat göras. SME harvisat tydliga drag mot balansräkningsansatsen och flera, främst för värderings-, konflikterbehöver i detta fall angripas på denna nivå. ÅRL förespråkar istället resultaträkningsansatsen ihög utsträckning för dessa konflikter. Regelverken kommer inte att kunna användas medvarandra utan att en anpassning behöver äga rum. K3-regelverket blir spelplatsen för detansatstagande som kommer att behöva göras.